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"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"   flag 

[2008] JlATaxTA 1
Carbone, Domenic
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s82KJ, s177D, s177F

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Calder v FCT [2005] FCAFC 254; (2005) 226 ALR 643 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 3
[2005] Fca 911 [2005] FCA 911 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 7
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
(2004) 219 CLR 165 (2004) 219 CLR 165 Australia - Commonwealth circa 2004 Legal Online / Westlaw flag 1680
[2004] Fca 1170; (2004) 210 ALR 508 [2004] FCA 1170; (2004) 210 ALR 508 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 8
Macquarie Finance Ltd v FCT [2005] FCAFC 205; (2005) 146 FCR 77; [2004] FCA 1170; (2004) 210 ALR 508; [2004] FCA 1170; (2004) 210 ALR 508 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 16
Commissioner of Taxation v Zoffanies Pty Ltd [2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942 Federal Court of Australia Australia - Commonwealth 24 Oct 2003 AustLII flag 33
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 2
Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758; 50 ATR 1192 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 2
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Hart v FCT [2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 16
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
CC (New South Wales) Pty Ltd (In Liq) v FCT [1997] ATC 4,123 Australia circa 1997 IntelliConnect flag 3
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5514
Taylor v Johnson [1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197 High Court of Australia Australia - Commonwealth 23 Feb 1983 AustLII flag 614
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
Placer Development Ltd v The Commonwealth [1969] HCA 29; (1969) 121 CLR 353; [1969] ALR 801; (1969) 43 ALJR 265 High Court of Australia Australia - Commonwealth 27 Jun 1969 AustLII flag 199
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Crofter Hand Woven Harris Tweed Co Ltd v Veitch [1941] UKHL 2; [1942] AC 435; [1942] 1 All ER 142; 111 LJPC 17 House of Lords United Kingdom 15 Dec 1941 BAILII flag 200
Sorrell v Smith [1925] AC 700; [1925] All ER 1 United Kingdom circa 1925 LexisNexis / Westlaw flag 95
Cox v Smail [1912] ArgusLawRp 38; [1912] VicLawRp 22; [1912] VLR 274; 18 ALR 299 Argus Law Reports Australia 16 May 1912 AustLII flag 30

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